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2010 (12) TMI 459 - HC - CustomsDuty drawback - It is settled legal position that in the absence of any order of a higher forum staying an order made by a quasi-judicial authority or judicial authority, as the case may be, such order is required to be complied with by the concerned authority - in the present case, as the appeal preferred by the revenue has been heard and decided and as such the respondent has no cause or reason for not complying with the order of the Tribunal - the learned advocate appearing on behalf of the petitioner has invited the attention of this Court to a circular dated 30th March 2000 issued by the Central Board of Excise and Customs, New Delhi whereby the Commissioners have been directed that on Electronic Data Interchange (EDI) system, the drawback claims should be cleared within 3 working days and in manual cases, within 5 days - the petition is allowed
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